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V0963-19 7 May 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

Parents cannot each file joint tax returns with a different child

A taxpayer with shared custody consulted whether he and his ex-spouse could each file joint tax returns with a different child. The DGT ruled that anyone opting for joint taxation must include all children living with them.

The question raised

Whether it is possible for both the taxpayer and their former spouse to file a joint personal income tax return, with the former indicating one of the children as part of their family unit, and the former spouse indicating the other child as part of their respective family unit.

The DGT's ruling

In cases of joint custody, either of the two parents may exercise the option for joint taxation, but the other must file an individual tax return. It is not possible for each parent to file a joint return with a different child, as the parent who opts for joint taxation must include both children as part of their family unit. No person may be part of two family units at the same time.

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